HC upheld validity of Seizure of cash by GST Authorities

Kanishka Matta Vs Union of India (Madhya Pradesh High Court) The petitioner’s contention is that the word “money” is not included in Section 67(2) of the CGST Act, 2017 and therefore, once the “money” is not included under Section 67(2) of the CGST Act, 2017 the Investigating Agency / Department is not competent to seize the same. This Court has carefully gone through Section 67 of the CGST Act, 2017 and the expression used in sub-section (2) of Section 67 is “confiscation of any documents or books or things, which in proper officer’s opinion shall be useful for or releva...